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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Equity Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Dialektika: Jurnal Ekonomi dan Ilmu Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Social and Management Studies (IJOSMAS) International Journal of Digital Entrepreneurship and Business (IDEB) Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Golden Ratio of Auditing Research International Journal of Contemporary Accounting Indonesian Journal of Emerging Trends in Community Empowerment Equity
Riyan Harbi Valdiansyah
Universitas Budi Luhur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Equity

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Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
Post-Covid-19 Financial Distress Analysis: Insights from Indonesian Transportation Sub-Sector Companies Maharani, Neni; Mulyadi, Nanda Pramayasti; Valdiansyah, Riyan Harbi
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10594

Abstract

The objective of this study is to analyze the prediction of financial distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023 using four prediction models: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score), and Grover (G-Score). The study will calculate the level of accuracy. The analysis utilizes secondary data, specifically financial reports from 12 companies, constituting a total sample of 36. The findings indicate that the Zmijewski and Grover model exhibits the highest accuracy rate of 76%, followed by zmijewski with 71%, springate with 46%, and Altman with 26%. These results suggest that the Zmijewski and Grover model is appropriate model for use in the transportation sub-sector in Indonesia during the observed period. The implications of this research suggest that Zmijewski and Grover's model can be utilized by companies to evaluate financial conditions proactively, by investors to assess investment risks, and by regulators to ensure the stability of the transportation sub-sector. However, this study also underscores that Zmijewski and Grover's model cannot be generalized to all sectors, emphasizing the necessity for further research to test the model in other sectors by considering both financial and non-financial variables. Keywords: Financial Distress; Accuracy; Post-covid; DAR; Net Profit.
Co-Authors Amalia, Meby Amrie Firmansyah Annisa Salsabila Safanah Ariani, Ade Desy Anggraeni Diana Puspitasari Etty Murwaningsari Hartati, Andi Neneng Sugi Hendra, H Herlina Lusmeida Indirman, Veri Iswahyudi, Ari Juanita Agustina R Karim, Muhammad Lorensa, Roro Lonita Maharani, Annisa Citra Maharani, Neni Meidijati, M Muhammad Ferdian, Saputra Mulyadi, Nanda Pramayasti Novia Widyastuti NOVITASARI, DESI NURHADINAH, NURHADINAH Nurjanah, Novia Siti Putri, Sarah Widyana Ramadhan, Giffary Rizal, Josse Saparudin, Muhammad Sekar Mayangsari Simanullang, Riva Rivelyanti Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Syamsiar, Syamsiar Widiyati, Dian Widya Apriana Rahayu